State and Local Tax (SALT)

Understanding a company’s business tax and sales and use tax obligations are now more important than ever in light of South Dakota v. Wayfair. Before Wayfair, a seller needed physical presence to trigger nexus in a state. Now, mere sales into a state can trigger economic nexus. For sales tax purposes, economic nexus has been enacted in every state that collects sales tax, with Missouri being the final state to come on board effective January 1, 2023.

Companies who sell tangible personal property, services, software and cloud computing products/services should take steps to make themselves aware of where and when they cross the nexus thresholds in a state, not only for sales tax purposes but also for income, franchise, and gross receipt taxes that are assessed on the business entity. How does a company accomplish that when the rules and thresholds are different in every state? The best way to keep on top of evolving nexus laws is to have the SSF SALT team to perform a nexus study for business activity tax and sales and use tax.

A nexus study is an in-depth analysis that will evaluate your companies economic and physical nexus. We can also calculate potential tax liability, provide taxability guidance, prepare voluntary disclosure agreements (VDA) and more.

Request a Discovery Call

SALT Services

  • Nexus studies
  • Preparation and review of business license taxes based on gross receipts
    • Los Angeles Business License Tax
    • Nevada Commerce Tax
    • Oakland Business Tax
    • Ohio Commercial Activity Tax
    • Oregon Corporate Activity Tax
    • San Francisco Gross Receipts Tax
    • Tennessee Business Tax
    • Washington Business & Occupation Tax
  • Voluntary disclosure agreements
  • Business registrations
  • SALT accounting due diligence
  • Multistate tax issues for non-US based companies
  • Alternative apportionment petitions
  • Sales sourcing analysis
  • State issued nexus questionnaires
  • Multistate tax controversy and audit defense
  • Item taxability review
  • Sales and use tax overpayment recovery
  • Sales and use tax systems review and process improvement
  • General state tax planning and consulting

Our SALT Practice Serves the following Industries:

Manufacturing and Distribution

Retail

Technology

Agribusiness

Construction

Real Estate

Contact Us Today to learn more about our SALT services

Request a Discovery Call

State and Local Tax Team

Kaylyn Kleinhans
Kaylyn KleinhansSenior Tax Manager & SALT Practice Leader
Email Kaylyn
(408) 286-7780
Elizabeth Perez Gonzalez
Elizabeth Perez GonzalezState and Local Tax Manager
Email Elizabeth
(408) 286-7780

Blog Insights from our SALT Team

Oregon Pass-Through Entity Elective Tax

Since the passage of the Tax Cuts and Jobs Act (TCJA) in 2017, individuals who itemize their federal tax deductions have been limited to a $10,000 deduction for state and local income taxes (“state [...]